Dacher Company uses a job order cost system. The following data summarize the operations related to production for October:

a.Materials purchased on account, $450,000.
b.Materials requisitioned, $425,000, of which $4,500 was for general factory use.
c.Factory labor used, $385,000, of which $95,000 was indirect.
d.Other costs incurred on account were for factory overhead, $125,400; selling expenses, $87,500; and administrative expenses, $56,400.
e.Prepaid expenses expired for factory overhead were $12,500; for selling expenses, $14,500; and for administrative expenses, $8,500.
f.Depreciation of factory equipment was $25,300; of office equipment, $31,600; and of store equipment, $7,600.
g.Factory overhead costs applied to jobs, $261,500.
h.Jobs completed, $965,000.
i.Cost of goods sold, $952,400.

Journalize the entries to record the summarized operations.